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Tax Law & Litigation

Tax Advocates in Allahabad — Income Tax, GST & ITAT

Representation across direct and indirect tax disputes — assessment, scrutiny, search & seizure, GST adjudication, first appeals, tribunal hearings and writ remedies before the Allahabad High Court.

Tax practice demands precise documentation and timing

Indian tax practice combines statutory compliance, evidentiary discipline and strict limitation periods. Krishna Legal advises and represents individuals, professionals and businesses through the full tax-dispute cycle — from the first scrutiny notice to appellate hearings before the CIT(A), ITAT, GSTAT and the Allahabad High Court. The firm acts for taxpayers across Allahabad (Prayagraj), the wider eastern Uttar Pradesh region and clients with assessments allocated through the faceless system.

Income Tax practice

Direct tax litigation under the Income Tax Act, 1961 typically begins with a notice on the income tax portal. The firm advises on the correct response strategy from the first communication onwards, with particular attention to limitation periods, jurisdictional defects and the evidence trail.

Income tax matters handled

  • Replies to section 142(1) inquiry notices and section 143(2) scrutiny notices under the Faceless Assessment Scheme.
  • Section 148 / 148A reassessment proceedings, including jurisdictional challenges and writ remedies.
  • Best-judgement assessments under section 144 and rectification under section 154.
  • Penalty proceedings under sections 270A, 271(1)(c), 271AAB and 271AAD, including waiver and appeal strategies.
  • Stay of demand and instalment applications under section 220(6), including the 20% deposit framework.
  • Appeals before the Commissioner of Income Tax (Appeals) under section 246A in the Faceless Appeal Scheme.
  • Appeals before the Income Tax Appellate Tribunal (Allahabad Bench) under section 253.
  • References and appeals on substantial questions of law before the Allahabad High Court under section 260A.
  • Search, seizure and survey matters under sections 132, 132A and 133A, including post-search block assessments.
  • Revisionary proceedings under section 263 (departmental revision) and 264 (taxpayer revision).
  • TDS and TCS defaults under sections 201 and 206C, including waiver of interest and penalty.
  • Prosecution under Chapter XXII and compounding of offences.

GST practice

Indirect tax practice under the CGST Act, 2017 read with the Uttar Pradesh GST Act involves a layered system of audit, adjudication, appellate authority and Tribunal. The biggest litigation volume in 2024–25 comes from input tax credit denials, mismatch between GSTR-1 / GSTR-3B, demand under section 73 / 74 and provisional attachment under section 83. Krishna Legal works on each of these end-to-end.

GST matters handled

  • Replies to ASMT-10 scrutiny notices and audit notices in Form ADT-01 under section 65.
  • Replies to DRC-01A pre-show-cause intimations and DRC-01 show cause notices under sections 73 and 74.
  • Adjudication representation, personal hearings and DRC-06 submissions.
  • Input tax credit disputes, including Rule 36(4), Rule 86A blocks and section 16(2)(c) denials.
  • Mismatch litigation between GSTR-1 / GSTR-3B / Form 26AS and the AIS.
  • Cancellation and revocation of GST registration under section 29 / 30.
  • First appeals before the Appellate Authority under section 107, including the 10% pre-deposit framework.
  • Briefing for appeals before the GST Appellate Tribunal (GSTAT) under section 112.
  • Provisional attachment of bank accounts and assets under section 83 — release applications and writs.
  • Refund claims under section 54 for inverted duty structure, exports, zero-rated supplies and excess cash ledger balance.
  • E-way bill and detention matters under section 129 — release of goods and conveyances.
  • Anti-profiteering proceedings and classification disputes.
  • Writ petitions before the Allahabad High Court on procedural violations and credit blocks.

Customs & legacy indirect tax

The firm also handles legacy indirect tax disputes that continue under the Customs Act, 1962 and earlier service tax / central excise regimes — classification, valuation, duty drawback, anti-dumping, refund and CESTAT representation.

How Krishna Legal works on a tax matter

  1. Limitation calendar first. The first hour of a new tax brief is spent mapping every statutory deadline — reply date, deemed-acceptance dates, appeal limitation, pre-deposit calculations, stay-application timing.
  2. Targeted document review. Returns, computation, books, ITC ledgers, Form 26AS / AIS, GSTR reconciliations, bank statements and prior orders are reviewed against the specific section invoked.
  3. Strategic reply. A structured reply with factual contentions, legal grounds and binding precedent — designed to be relied on at every later appellate stage.
  4. Stay & recovery protection. Parallel applications to ensure that recovery action does not run while the matter is contested.
  5. Appellate strategy. A clean paper book and focused written submissions for the CIT(A), ITAT, Appellate Authority, GSTAT and the Allahabad High Court.

Documents to keep ready

Notices, intimations and orders received; income tax returns with computation and audit reports; Form 26AS and the AIS / TIS; GSTR-1, GSTR-3B, GSTR-9 and GSTR-9C; books of accounts, ledgers and trial balance; bank statements; sample invoices and contracts; replies already submitted; and any prior appellate or revisionary orders for the same issue.

Tax appeals run on tight statutory limitation. Acting within the prescribed time after a notice or order is what preserves appeal rights, stay protection and refund eligibility — once those dates pass, options narrow sharply.

For a detailed walk-through of how an Income Tax or GST dispute moves from notice to final appeal, with the relevant forms and timelines, read the Krishna Legal blog article Income Tax & GST Litigation in Uttar Pradesh: A Practical Guide.

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